Legal Opinion
Damer v. Comm'r
United States Tax Court
Decided September 21, 2009No. 4138-08SUnpublished
1Opinion of the Court
NICHOLAS DAMER AND MARGARET FLYNN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Damer v. Comm'r
No. 4138-08S
United States Tax Court
T.C. Summary Opinion 2009-145; 2009 Tax Ct. Summary LEXIS 147;
September 21, 2009, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Nicholas Damer and Margaret Flynn, Pro sese.
John M. Wall, for respondent.
Dean, John F.
JOHN F. DEAN
DEAN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was…
2Cases cited28 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Halle v. CommissionerUnited States Tax Court · 1946
23 more not listed; retrieve them via the Exa API.